Form Your Washington S Corporation
Incorporate in the Evergreen State and elect S-corp status for pass-through taxation and payroll-tax savings — with no Washington corporate or personal income tax, home to Amazon and Microsoft
Filed in Washington
The Evergreen State · WA
- State filing fee$180
- Processing time~5 business days online; 5-6 weeks by mail; expedite +$50/$100
- Our formation feeFree (you pay $100 if you choose a paid plan)
- Annual report$60/year annual report — due By expiration date (anniversary month)
- State tax rateNo corporate income tax; B&O tax applies
- Expedited optiongenerally within 3 working days (+$100)
Form your Washington S-Corp — pay only the state filing fee, nothing more.
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Everything to launch your Washington S-Corp
Free formation means you pay only the $180 state filing fee. All core services are included at no extra charge.
Articles of Incorporation filing
We prepare and submit your Articles of Incorporation to the Washington Secretary of State.
Registered agent
Required in Washington — we act as your agent for the first year.
EIN from the IRS
Your federal Tax ID — required to open a US business bank account and file taxes.
Corporate bylaws
Professionally drafted corporate bylaws — defines ownership, voting, and profit splits.
Benefits of forming an S-Corp in Washington
Washington pairs an S-corp election's pass-through tax treatment with one of the few states that levies no corporate or personal income tax, so qualifying profits avoid both federal double taxation and state income tax. The trade-off is the state's Business & Occupation (B&O) gross-receipts tax, which applies regardless of how your corporation is taxed federally.
Pass-through taxation — profits skip federal entity-level double tax and flow to owners' returns
Payroll-tax savings: only your reasonable W-2 salary is hit by FICA, not the distributions
No Washington state corporate or personal income tax on those pass-through earnings
Liability protection of a Washington corporation around your personal assets
Home to Amazon, Microsoft, Boeing, and Starbucks — a world-class talent pool
No franchise tax in Washington for corporations or LLCs
Access to Pacific Rim markets and a major West Coast port
Credibility of a formal corporation with shareholders, directors, and bylaws
Key features of a Washington S-Corp
- Form a Washington corporation, then elect S-corp status with IRS Form 2553
- Pass-through taxation — no federal entity-level double tax
- Payroll-tax savings on distributions beyond a reasonable salary
- No Washington state corporate or personal income tax (B&O tax still applies)
- Up to 100 US citizen/resident shareholders, one class of stock
- No franchise tax in Washington
Major industries in Washington
Form your Washington S-Corp in 6 steps
We handle every step while you stay in the loop. Processing takes ~5 business days online; 5-6 weeks by mail; expedite +$50/$100.
- 01
Choose Your Corporation Name
An S corporation is a tax status, not a state entity — you first form a Washington corporation. The name must include 'Corporation,' 'Incorporated,' 'Company,' 'Limited,' or an abbreviation. Check availability through the Washington Secretary of State business search.
- 02
Appoint a Registered Agent
Washington requires a registered agent with a physical address in the state to accept legal documents and state notices on behalf of your corporation.
- 03
File Articles of Incorporation
File the Articles of Incorporation with the Washington Secretary of State. The filing fee is $180 (plus a $20 portal fee online, $200 total). Online filings process in about 5 business days; mail takes 5-6 weeks. Expedited service is available for an extra $50 or $100.
- 04
Adopt Bylaws and Issue Stock
Adopt corporate bylaws, appoint directors, and issue a single class of stock. S-corp eligibility requires one class of stock and no more than 100 shareholders, all US citizens or residents.
- 05
Obtain an EIN
Apply for a free EIN from the IRS — required for banking, payroll, and the S-corp election itself.
- 06
File IRS Form 2553 to Elect S-Corp Status
File Form 2553 with the IRS within 75 days of formation (or by March 15 to apply to the current tax year) to elect S-corporation taxation. Without this election your corporation is taxed as a C corporation.
Washington S-Corp costs at a glance
Kicker formation is free — you pay only the required state fees. No hidden charges.
Washington S-Corp requirements checklist
Everything you need to form and maintain a Washington S-Corp in 2026.
- File Articles of Incorporation with the WA Secretary of State ($180; $200 with the online portal fee)
- Appoint a registered agent with a physical Washington address
- Adopt bylaws, appoint at least one director, and issue one class of stock
- Obtain an EIN from the IRS
- File IRS Form 2553 within 75 days of formation to elect S-corp status
- File the annual report each year by the anniversary expiration date ($60)
- Pay every shareholder-employee a reasonable W-2 salary before taking distributions
Filing information
- Formation document
- Articles of Incorporation
- Filing agency
- Washington Secretary of State
- Registered agent
- Required
- Corporate bylaws
- Recommended
- EIN
- Required
- Name reservation fee
- $30 (180 days)
Free formation — pay only the state fee
Kicker formation is free. You pay the $180 Washington state filing fee and nothing more for the Starter plan. Optional plans add registered agent, EIN, corporate bylaws, and compliance.
Starter
- Articles of Incorporation filing
- Name availability check
- Digital document delivery
- Formation status tracking
Booster
- Everything in Starter
- Registered agent (required in Washington)
- EIN / Federal Tax ID
- Expedited processing (1–2 days)
- Corporate bylaws
- Priority support
- Kicker Voice — 3-day free trial
- Kicker Pay — free for 15 days
Founder
- Everything in Booster
- Business mailing address
- Bookkeeping — 3 months free
- Dedicated account manager
- Rush processing
- Kicker Voice — 6-day free trial
- Kicker Pay — free for 30 days
Kicker
- Everything in Founder
- ITIN filing & preparation
- Same-day priority processing
- 2nd year annual filing $0
- Kicker Voice 12-day + Kicker Pay 60 days free
Compare all plans on our pricing page.
Washington S-Corp questions, answered
Common questions about forming an S-Corp in Washington. Can't find an answer? Talk to our team.
How do I form an S corporation in Washington?
An S corporation is a federal tax election, not a separate Washington filing. You first form a corporation by filing Articles of Incorporation with the Washington Secretary of State ($180, about $200 with the $20 online portal fee), then file IRS Form 2553 to elect S-corp status.
How much does it cost to form an S corporation in Washington?
The state filing fee for the Articles of Incorporation is $180 (about $200 with the $20 online portal fee). The annual report is $60/year. Electing S-corp status with IRS Form 2553 is free.
How long does Washington take to process the filing?
Online filings with the Washington Secretary of State process in about 5 business days; mail filings take 5-6 weeks. Expedited service is available for an extra $50 or $100.
What is the deadline to file Form 2553?
File IRS Form 2553 within 75 days of forming your Washington corporation, or by March 15 to have the S-corp election apply to the current tax year. Miss it and the corporation is taxed as a C corporation until the next election window.
How does an S corporation save on taxes?
Profits pass through to shareholders, avoiding federal entity-level double taxation. You pay yourself a reasonable W-2 salary subject to payroll taxes, while remaining distributions avoid self-employment and FICA tax — and Washington adds no state income tax on those earnings.
Who can be a shareholder in a Washington S corporation?
S corporations are limited to 100 shareholders, all of whom must be US citizens or residents, and only one class of stock is allowed. Foreign owners are not eligible — if you have non-resident owners, an S-corp election is off the table.
Does Washington have a corporate income tax or franchise tax?
No. Washington has no corporate or personal income tax and no franchise tax. It does impose a Business & Occupation (B&O) tax on gross receipts, which applies to your corporation regardless of its federal S-corp status. Sales tax is 6.5%.
Does my Washington S corporation have to file a BOI report?
No. Under FinCEN's March 2025 interim final rule, US domestic entities and US persons are exempt from Beneficial Ownership Information reporting. Only foreign-formed entities registered to do business in a US state still file.
Washington government filing resources
Filing fees for common S-Corp services
Official Washington state charges for the filings you may need after formation — our service fee is separate, and we confirm the current amount before filing.
Fee varies by entity type: $30 for all for-profit entity types (LLC, profit corporation).
$20 for the Express PDF Certificate of Existence (Short Form).
Learn more$20 processing fee for a certified copy/certificate ordered through the CCFS 'Certified Copies/Certificates' section.
$15 per document (flat.
$180 base filing fee for all for-profit types, including C-Corp and S-Corp.
Learn moreThere is NO charge for a WA reseller permit — confirmed 'No.' on the DOR 'questions answered' page.
Learn moreFee schedule (RCW 23B Profit Corporation): "Change of Registered Agent / Office — No Fee." Optional expedited service +$100 (3 working days) or same-day +$150 (in pers…
Learn moreFee schedule (RCW 23B Profit Corporation): Reinstatement = $140 + all missed annual report fees.
Learn moreEverything you need to run your Washington S-Corp
Formation is the first step — stay compliant and operational with these services.
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Ready to form your Washington S-Corp?
Formation is free — you pay only the $180 Washington state filing fee. Personal-asset protection, pass-through taxation, and a complete document package, filed in ~5 business days online; 5-6 weeks by mail; expedite +$50/$100.
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